106 STAT. 310 PUBLIC LAW 102-318—JULY 3, 1992 ^
- (D) if applicable, of the provisions of subsections (d)
and (e) of this section. "(2) DEFINITIONS. — For purposes of this subsection— "(A) ELIGIBLE ROLLOVER DISTRIBUTION.—The term 'eligible rollover distribution' has the same meaning as when used in subsection (c) of this section or paragraph (4) of section 403(a). " (B) ELIGIBLE RETIREMENT PLAN. — The term 'eKgible retirement plan' has the meaning given such term by subsection (c)(SXB)." (b) CONFORMING AMENDMENTS.— 26 USC 55. (1) Paragraph (1) of section 55(c) is amended by striking "section 402(0)" and inserting "section 402(d). 26 USC 62. (2) Paragraph (8) of section 62(a) (relating to certain portion of lump-sum distributions from pension plans taxed under section 402(e)) is amended by striking "402(0)" in the text and heading and inserting "402(d)". 26 USC 72. (3) Paragraph (4) of section 72(o) (relating to special rule for treatment of rollover amount) is amended by striking "sections 402(a)(5), 402(a)(7)" and inserting "sections 402(c)". 26 USC 219. (4) Paragraph (2) of section 219(d) (relating to recontributed amount) is amended by striking "section 402(a)(5), 402(a)(7)" and inserting "section 402(c)". 26 USC 401. (5) Paragraph (20) of section 401(a) is amended— (A) by striking "a qualified total distribution described in section 402(a)(5)(E)(i)(I)** and inserting "1 or more distributions within 1 taxable year to a distributee on account of a termination of the plan of which the trust is a part, or in the case of a profit-sharing or stock bonus plan, a complete discontinuance of contributions under such plan", and (B) by adding at the end the following new sentence: "For purposes of this paragraph, rules similar to the rules of section 402(a)(6)(B) (as in effect before its repeal by section 211 of the Unemployment Compensation Amendments of 1992) shall apply. " (6) Clause (v) of section 401(a)(28XB) (relating to coordination with distribution rules) is amended to read as follows: "(v) COORDINATION WITH DISTRIBUTION RULES.Any distribution required by this subparagraph shall not be taken into account in determining whether a subsequent distribution is a lump sum distribution under section 402(d)(4)(A) or in determining whether section 402(c)(10) applies." (7) Subclause (IV) of section 401(k)(2)(B)(i) is amended by striking "section 402(a)(8)" and inserting "section 402(e)(3)". (8) Subparagraph (B)(ii) of section 401(k)(10) (relating to distributions that must be lump-sum distributions) is amended— ' (A) by striking "section 402(e)(4)" and inserting "section 402(d)(4)", and (B) by striking "subparagraph (H)" and inserting "subparagraph (F)". 26 USC 402. (9) Section 402(g)(l) is amended by striking "subsections (a)(8)" and inserting "subsections (e)(3)". (10) Section 402(i) is amended by striking "subsection (e)(4)" and inserting "subsection (d)(4)".
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